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The Unemployment Insurance Financial Data Handbook is intended primarily for the use of State Employment Security agencies and others in projecting unemployment insurance benefits costs and in the analysis of various aspects of benefit financing.

Most of these data were compiled from monthly and quarterly statistical and accounting reports submittted by the State Employment Security agencies to the Employment and Training Administration of the U.S. Department of Labor. Revised data and corrections have been incorporated into this edition to the extent possible. Data contained in this Handbook may not be identical with State records. Significant corrections and/or additions, as well as any comments, should be sent to the national office (Attention: TEURA).

In comparing data for different States or years, analysts should consider differences in coverage provisions, benefits formulas, tax bases, economic conditions, etc. They should use the expertise of the State agency and the national office personnel in determining significant changes in data among States of years and understand the General Notes and the Glossary prior to using the Handbook data.

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